VAT Executive Regulation updated under Cabinet Decision 100 of 2025, effective 29 September
Cabinet Decision No. 100 of 2025 – Issued 12 Aug 2025 (Effective from 29 Sep 2025)
The analysis — automated & source-checked
- Applies to
- Tax · UAE
- What to do
- Businesses must review and ensure compliance with the amended VAT Executive Regulation effective 29 September 2025, particularly regarding supply classification, composite supply treatment, and applicable exemptions.
The Executive Regulation of Federal Decree-Law No. 8 of 2017 on Value Added Tax has been amended through Cabinet Decision No. 100 of 2025, issued 12 August 2025, effective 29 September 2025. The regulation covers definitions, supply of goods and services, composite supplies, and related VAT treatment. Key amendments include clarifications on definitions (Article 1), supply of goods including water, real estate, and energy (Article 2), supply of services (Article 3), exceptions for government entity transfers (Article 3 bis), and composite supply determination (Article 4).
Source
Source: FTA Legislation — official 10 Sept 2026 Read the original ↗ More from FTA Legislation →
Quick answers
What do I need to do?
Businesses must review and ensure compliance with the amended VAT Executive Regulation effective 29 September 2025, particularly regarding supply classification, composite supply treatment, and applicable exemptions.
Who issued this?
FTA Legislation (UAE).
When was it announced?
10 Sept 2026.
Where can I read the original?
Read the original at FTA Legislation: https://tax.gov.ae//Datafolder/Files/Legislation/2026/Law-No-8-of-2017-and-its-amendments--09-2026.pdf
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